Question: What would be the audit procedure for a flooring & shelves damaged due to flooding: The amount recorded on the income statement represents the cost

What would be the audit procedure for a flooring & shelves damaged due to flooding:

The amount recorded on the income statement represents the cost of the flooring that were damaged ($55,000). The net book value of the floors & shelves is difficult to measure because they were initially recorded with the building, but $55,000 is the best estimate in the owner's opinion.

-> What would be the proper audit procedure?

Thank you

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